The Director Of Income Tax vs The Executive Engineer
2022 Latest Caselaw 13148 Kant

                               1



 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

      DATED THIS THE 18TH DAY OF NOVEMBER 2022

                        PRESENT

        THE HON'BLE MR. JUSTICE ALOK ARADHE

                          AND

     THE HON'BLE MR.JUSTICE H.T. NARENDRA PRASAD

                 R.P. No.261 OF 2022
BETWEEN:

1.    THE DIRECTOR OF INCOME TAX
      INTERNATIONAL TAXATION
      PRESENT ADDRESS
      THE COMMISSIONER OF INCOME-TAX
      INTERNATIONAL TAXATION
      4TH FLOOR, BMTC BUILDING
      6TH BLOCK, 80 FEET ROAD
      KORMANGALA, BENGALURU-560095.

2.    THE INCOME TAX OFFICER
      INTERNATIONAL TAXATION
      WARD-19 (1), PRESENT ADDRESS
      4TH FLOOR, BMTC BUILDING
      6TH BLOCK, 80 FEET ROAD
      KORMANGALA, BENGALURU-560095.

                                       ... PETITIONERS
(BY MR. K.V. ARAVIND, ADV.,)

AND:

THE EXECUTIVE ENGINEER
NO.1, CAUVERY DIVISION
M/S BANGALORE WATER SUPPLY
                           2



AND SEWERAGE BOARD
NO.720, 46TH CROSS, 8TH BLOCK
JAYANAGAR, BENGALURU-560070.
                                      ... RESPONDENT

(NOTICE NOT ORDERED IN R/O RESPONDENT)
                        ---

     THIS REVIEW PETITION IS FILED UNDER ORDER 47
RULE 1 OF CPC, PRAYING TO REVIEW / RECALL THE ORDER
DATED 24/08/2020 PASSED BY THIS HONBLE COURT IN ITA
NO.166/2011. TO PASS SUCH OTHER SUITABLE ORDERS
AS THIS HONBLE COURT DEEMS FIT TO BE GRANTED IN
THE FACTS AND CIRCUMSTANCES OF THE CASE IN THE
INTEREST OF JUSTICE AND EQUITY.

     THIS REVIEW PETITION COMING ON FOR ADMISSION,
THIS DAY, ALOK ARADHE J., MADE THE FOLLOWING:

                       ORDER

Mr.K.V.Aravind, learned counsel for the revenue.

Heard.

This petition has been filed seeking review of the

judgment dated 24.08.2020 passed in ITA

No.26/2011, the ground urged in the review petition

have been considered by division bench of this court

in CIT VS. BHARAT HOTELS LTD', 384 ITR 77

(KARNATAKA), which has been relied upon by this

court while deciding the aforesaid ITA.

After hearing learned counsel for the petitioner ,

the order of which review is sought does not suffer

from any infirmity nor any error apparent on the face

of the record warranting interference of this court in

exercise of review jurisdiction.

Accordingly, the re-view petition fails and is

hereby dismissed.

Sd/-

JUDGE

Sd/-

JUDGE

SS